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Home / Developer Academy / Finance & Tax

A profitable project can still fail from cash-flow or tax mistakes.

Build the finance model before acquisition / tender commitment and coordinate the transaction structure with your CA and legal advisor. This guide identifies questions; it does not provide project-specific tax advice.

01Project cost

Land / rights, premiums, TDR, consultants, approvals, construction, rent, corpus, marketing, finance and contingency.

02Funding

Promoter equity, landowner structure, lender / project finance, customer collections and reserve needs.

03Cash flow

Monthly / quarterly inflows and outflows, not just final project profit.

04Break-even

How much sale inventory / rate is needed before promoter margin appears?

Tax checkpoints

Map the question to the transaction.

Rates and treatment change with facts and law, so the website deliberately avoids a universal “developer tax rate”.

GST

  • Project / supply classification
  • Sale / construction stage
  • Works contracts / vendors
  • Input-tax treatment

TDS / withholding

  • Land / property payments
  • Contractors / professionals
  • Partner / landowner structures
  • Buyer-side obligations where applicable

Income tax

  • Entity-level project income
  • Landowner / JV treatment
  • Revenue recognition
  • Capital vs business treatment

Official starting portals

GST Portal ↗Income Tax Department ↗